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Agreement between the Government of New Zealand and the Government of the Republic of the Marshall Islands for the Allocation of Taxing Rights with respect to Certain Income of Individuals And to Establish a Mutual Agreement Procedure in respect of Transfer Pricing Adjustments
Treaty Type:
Bilateral/Plurilateral
Common Name:
Responsible Department:
Inland Revenue
Administering Department:
Inland Revenue
Treaty Summary:
Supplementary Agreement to TIEA that is relevant to pensions, government service, and students. It also includes a mutual agreement procedure in respect of transfer pricing adjustments.
NZ Adherence Status:
In Progress
Negotiation Status:
Negotiations are concluded and agreement has been signed. Exchange of diplomatic notes required.
Organisation:
Is Signed By NZ:
Yes
Signature Date:
06/08/2010
Ratified or Signed:
No
Requires Ratification:
Yes
NZ Territorial Applications:
None
Information about required Legislation:
Impacts on Maori:
This is a standard limited-scope DTA which provides benefits to taxpayers generally in respect of cross-border activity with the Marshall Islands. No specific impact on Maori interests.
Impacts on Stakeholders:
N/A
Link To Legislation:
Treaty Text Link:
Contact Information:
If you would like more information about this Treaty please contact us using our contact form.